The Resource Marks & Spencer : the paradoxes

Marks & Spencer : the paradoxes

Label
Marks & Spencer : the paradoxes
Title
Marks & Spencer : the paradoxes
Creator
Subject
Language
eng
Summary
In this Special Issue of European Taxation, the guest Editor of which is Pim Smit, various issues are considered regarding the significance and the effect of the European Court of Justice (ECJ) judgment in the case of Marks & Spencer plc v. David Halsey (Her Majesty's Inspector of Taxes) (Case C-446/03). In this respect, acknowledged experts in their respective fields pay specific attention to the implications of the Marks & Spencer decision for the ECJ itself and the development of its jurisprudence, the various national tax systems of the Member States, and the EU proposals regarding cross-border loss relief, a common consolidated corporate tax base and Home State Taxation
Citation source
In: European taxation. - Amsterdam. - Vol. 46 (2006),
http://library.link/vocab/creatorName
Smit, P.M
Geographic coverage
European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • Marks & Spencer case
Label
Marks & Spencer : the paradoxes
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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